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REGISTERED NUMBER: 08493606 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

NURSERY RHYMES (YORKSHIRE) LIMITED

NURSERY RHYMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 08493606)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NURSERY RHYMES (YORKSHIRE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: J M Roberts





SECRETARY: J M Roberts





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 08493606 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

NURSERY RHYMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 08493606)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 2,000
Tangible assets 5 14,107 16,451
14,107 18,451

CURRENT ASSETS
Stocks 1,325 1,400
Debtors 6 7,035 11,654
Cash at bank and in hand 42,528 54,425
50,888 67,479
CREDITORS
Amounts falling due within one year 7 27,461 29,677
NET CURRENT ASSETS 23,427 37,802
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,534

56,253

CREDITORS
Amounts falling due after more than one
year

8

(35,777

)

(41,738

)

PROVISIONS FOR LIABILITIES (1,713 ) (1,705 )
NET ASSETS 44 12,810

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 42 12,808
SHAREHOLDERS' FUNDS 44 12,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

NURSERY RHYMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 08493606)

BALANCE SHEET - continued
31 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 January 2024 and were signed by:





J M Roberts - Director


NURSERY RHYMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 08493606)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

Nursery Rhymes (Yorkshire) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is derived from funding for the provision of childcare services to children under the age of five and the income is shown in the period in which it is receivable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

NURSERY RHYMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 08493606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 20,000
AMORTISATION
At 1 June 2022 18,000
Charge for year 2,000
At 31 May 2023 20,000
NET BOOK VALUE
At 31 May 2023 -
At 31 May 2022 2,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 46,610
Additions 980
At 31 May 2023 47,590
DEPRECIATION
At 1 June 2022 30,159
Charge for year 3,324
At 31 May 2023 33,483
NET BOOK VALUE
At 31 May 2023 14,107
At 31 May 2022 16,451

NURSERY RHYMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 08493606)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 2,128 2,272
Other debtors 4,907 9,382
7,035 11,654

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 5,948 5,948
Trade creditors 2,236 3,036
Taxation and social security 5,915 5,301
Other creditors 13,362 15,392
27,461 29,677

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 35,777 41,738

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years by instalments 11,985 17,946

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
2 Ordinary 1 2 2

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

31.5.23 31.5.22
£    £   
J M Roberts
Balance outstanding at start of year - -
Amounts advanced 527 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 527 -

This balance has been repaid prior to the date of signing these accounts.